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Journal articles on the topic 'Accounting and analytical security'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Burlan, S. A., and N. V. Katkova. "Accounting and Analytical Support for Economic Security in Today’s Business Environment." Problems of Economy 1, no. 39 (2019): 184–90. http://dx.doi.org/10.32983/2222-0712-2019-1-184-190.

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2

Олександр Михайлович Петрук and Станіслав Ігорович Василішин. "Institutional factors of accounting and analytical support of economic security management of enterprises." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(47) (January 20, 2021): 47–55. http://dx.doi.org/10.26642/pbo-2020-3(47)-47-55.

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The aggravation of the crisis phenomena in the national economy and its further recovery are related to the management of the mechanisms to strengthen economic security, which should be based on the improved methodology of accounting and analytical support as the main source of the relevant and reliable information as to the risks of the business environment. The purpose of the research is to establish the institutional factors of accounting and analytical support of economic security management and justify their possible impact. The authors’ definition of economic security has been given and

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3

Aliyev, А., G. Amanova, and K. Saduakasova. "The main components of calculation and analytical support of economic security in construction business." ECONOMIC Series of the Bulletin of the L.N.Gumilyov ENU, no. 1 (March 31, 2025): 276–91. https://doi.org/10.32523/2789-4320-2025-1-276-291.

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In modern conditions, ensuring the economic security of a business is an important aspect of its successful functioning. The purpose of the article is to highlight the author's vision of accounting and the main components of accounting and analytical support for the economic security of the construction business. Accounting and analytical support for economic security in the construction business means creating conditions that allow businesses to minimize the risks of financial losses, maintain competitiveness and efficiency of their activities. The use of accounting and analytical support is

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4

RIASNIANSKA, Alona. "ORGANIZATION OF ACCOUNTING AS ONE OF THE MAIN ELEMENTS OF ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE." Ukrainian Journal of Applied Economics 6, no. 4 (2021): 217–22. http://dx.doi.org/10.36887/2415-8453-2021-4-26.

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The article considers the organization of accounting from the standpoint of one of the main elements in ensuring the economic security of the enterprise. It was found that accounting data is the most important link for making management decisions inside and outside the enterprise. Accounting not only establishes the facts of the economic activity of the enterprise, but also affects the results of the activity directly due to its analytical nature, that is, it provides detailed and reliable information about the cause-and-effect relationships of economic phenomena and processes. Accounting info

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5

Tomchuk, Viktor, and Yuliia Serdiuk. "Theoretical foundations of accounting and analytical support for economic security management." Economic Analysis, no. 34(3) (2024): 232–37. https://doi.org/10.35774/econa2024.03.232.

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Introduction. Economic security is a critically important aspect for the economy of enterprises. In today's conditions of globalization and increased competition in the markets, the importance of effective management of the economic security of enterprises is growing. This becomes one of the key prerequisites for their stable functioning and development. Economic security consists in the enterprise's ability to protect its economic interests and ensure resistance to external and internal threats. An important role in this process is played by accounting and analytical support, which becomes th

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6

Vasylishyn, Stanislav. "Conceptual Bases of Functioning of Accounting and Analytical Support for Economic Security Management of Enterprises." Accounting and Finance, no. 3(89) (2020): 12–21. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-12-21.

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Competitive positions and indicators of efficiency of business structures of various organizational and legal forms are connected with the level of their economic security. Economic security is the set of principles, tools and forms of protection against threats of internal and external environment for the purpose of receiving the maximum profit and minimizing influence of risks of business activity. Among the complex of components of economic security management of agricultural enterprises, an important place is given to accounting and analytical support, through which causal links between ec

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7

Hrinka, Tetyana. "Methodical Aspects of Diagnosing Accounting and Analytical Support of Economic Enterprise Security." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 7(40) (2021): 53–61. http://dx.doi.org/10.32515/2663-1636.2021.7(40).53-61.

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The article proves the need for development of an optimal methodological set for diagnosing the state of accounting and analytical support of economic enterprise security. The conducted analysis allowed us to identify a variety of methods, which covered a review of traditional approaches to methodological aspects of diagnosing the work of this system. Based on the generalization of various means and techniques, methods, approaches, a flexible methodological procedure for assessing the state of accounting and analytical support in the field of effective management decisions and strengthening th

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8

Luchyk, Svitlana. "ACCOUNTING AND ANALYTICAL SUPPORT OF RISK MANAGEMENT OF ECONOMIC SECURITY AT THE POULTRY ENTERPRISE." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS III, no. 83 (2021): 104–22. http://dx.doi.org/10.34025/2310-8185-2021-3.83.08.

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The complexity of modern production, rapid development of production technologies, changes in prices for raw materials and supplies determine a variety of threats to the economic activity of poultry enterprises and ultimately increase quite high competitive risk of the finished products. Effective risk management of the economic security function of a poultry enterprise requires modern information technology support, and is to contain interconnected information flows of accounting and analytical procedures. It is defined that accounting and analytical insights allow companies to identify the c

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9

Deriy, Vasyl, and Inna Melnychuk. "Accounting, analysis and audit in management of economic security expenditures." Herald of Ternopil National Economic University, no. 1(91) (January 1, 2019): 197–208. http://dx.doi.org/10.35774/visnyk2019.01.197.

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Due to increasing globalization and competition, businesses have been forced to spend more time and money on taking measures aimed at economic security. Accounting, economic analysis, and audit play a significant role in the management of economic security expenditures since they make the management system more effective, reliable and sound. Therefore, this issue is currently of particular interest and needs to be interpreted. The purpose of the article is to examine the current state, challenges and future directions of improving accounting, economic analysis and audit in management of econom

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10

Sirenko, Olena, and Roman Yakovenko. "SYNERGY OF ACCOUNTING POLICY AND DIAGNOSTIC PROCEDURES IN ENSURING ENTERPRISE ECONOMIC SECURITY." Economic scope, no. 201 (June 10, 2025): 167–74. https://doi.org/10.30838/ep.201.167-174.

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The article highlights the relevance of ensuring the economic security of enterprises under growing regulatory, financial, informational, and military risks. Particular attention is given to the need for aligning managerial instruments, in particular accounting policy and diagnostic procedures, for the timely identification of threats and enhancing enterprise resilience. The aim of the study is to substantiate the synergy between accounting policy and the risk diagnostics system as key factors in strengthening the economic security of the enterprise. The methodological basis of the study inclu

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Bank, Ol'ga, and Denis Gribanov. "FEATURES OF FIXED ASSETS ACCOUNTING IN PRIVATE SECURITY COMPANIES." Russian Journal of Management 8, no. 3 (2020): 51–55. http://dx.doi.org/10.29039/2409-6024-2020-8-3-51-55.

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Due to the specifics of their activities, private security companies have special fixed assets registered (weapons/ammunition/special equipment), therefore, accounting procedures are endowed with their own characteristics for this area. Accounting for private security fixed assets determines that the enterprise is not only provided with weapons, but also performs rational control over them. The specifics of accounting for fixed assets in private security companies dictate that the strictest control over the accounting of these funds is required, and in addition to synthetic, it requires

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12

Konon, Bagrii, Chornovol Alla, and Rylieiev Serhii. "ACCOUNTING AND ANALYTICAL COMPONENT OF THE INFORMATION SYSTEM ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS I, no. 89 (2023): 37–52. http://dx.doi.org/10.34025/2310-8185-2023-1.89.03.

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In today's conditions of a full-scale war with the Russian Federation, every business entity in Ukraine operates in a complex, unstable and dynamic environment, the changes of which are accompanied by constant strengthening of competition, acceleration of inflationary processes, growth of business risks and the danger of destruction of logistics and partnership ties. Currently, the quantitative and qualitative properties of the enterprise regarding the ability to survive and ensure development in the conditions of the destabilizing effect of unpredictable and hard-to-forecast external and inte

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Lopatovskyi, Viktor, Oleg Bondaruk, Nadiia Datsii, Roman Primush, and Ivan Dragan. "Accounting, Analytical and Information Support for Law Enforcement Activity in Conditions of Ensuring Economic Security in The Presence of Strong Turbulence in The External Environment." International Journal of Religion 5, no. 11 (2024): 2528–34. http://dx.doi.org/10.61707/p5gsa553.

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The purpose of the article is to present an effective model of accounting, analytical and information support for law enforcement activity in conditions of ensuring economic security in the presence of strong turbulence in the external environment. The object of the study is economic safety. The scientific task is to build an effective model of accounting, analytical and information support for law enforcement activity in conditions of ensuring economic security in the presence of strong turbulence in the external environment. The research methodology involves using the IDEF0 model to build th

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14

Pylypenko, O. І., and O. А. Yurchenko. "Improving the Professional Education of Accountants for the Effective Operation of the Economic Security System at Company Level." Statistics of Ukraine 89, no. 2-3 (2020): 148–54. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.15.

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The effective company management involves the accounting of data about the likely misstatement or abuse that may impair the economic security of a company in the future. The current situation determines new requirements for the training of accountants, in particular as regards their knowledge of the effects of internal and external threats to the economic security. The study deals with the development of proposals to revise the requirements for accountants' qualifications in order to increase the accountant’s focus on enhancing the economic security of a company. The accountant’s activities ha

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15

Pylypenko, O. І., and O. А. Yurchenko. "Improving the Professional Education of Accountants for the Effective Operation of the Economic Security System at Company Level." Statistics of Ukraine 89, no. 2-3 (2020): 148–54. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.15.

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The effective company management involves the accounting of data about the likely misstatement or abuse that may impair the economic security of a company in the future. The current situation determines new requirements for the training of accountants, in particular as regards their knowledge of the effects of internal and external threats to the economic security. The study deals with the development of proposals to revise the requirements for accountants' qualifications in order to increase the accountant’s focus on enhancing the economic security of a company. The accountant’s activities ha

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16

Kontsevaya, Svetlana Mikhailovna, Gregory Rolanovich Alborov (Kontsevoy), and Irina Evdokimovna Triskunova. "Registration-analytical maintenance of management of economic security agricultural activity." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2020): 21–28. http://dx.doi.org/10.33920/sel-11-2009-03.

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In modern conditions of development of the agricultural economy, it is of great importance to ensure the economic security of agricultural activities in agricultural organizations. The economic security of agricultural activities is largely related to the efficiency of the use of material, labor, biological, land and financial resources in agricultural production, and also depends on the state of accounting, internal control and analysis of the facts of economic life in agricultural organizations. Well-organized accounting, internal control and analysis systems allow providing the economic sec

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17

Kryshtanovych, Myroslav, Viktor Lopatovskyi, Oleg Bondaruk, Nadiia Datsii, Roman Primush, and Ivan Dragan. "Accounting, Analytical and Information Support for Law Enforcement Activity in Conditions of Ensuring Economic Security in Public Administration." Journal of Ecohumanism 3, no. 6 (2024): 751–59. http://dx.doi.org/10.62754/joe.v3i6.4049.

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Objective: The objective of this study is to develop an effective model of accounting, analytical, and information support for law enforcement activities in ensuring economic security amidst strong turbulence in the external environment. Theoretical Framework: This research is anchored in the principles of economic security and law enforcement support systems. It utilizes the IDEF0 model as the primary theoretical framework to analyze and structure the accounting, analytical, and informational processes that underpin effective law enforcement in volatile conditions. Method: The research method

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18

Korolyuk, Elena Vladislavovna, Alklych Magomedovich Alklychev, Svetlana Viktorovna Solonina, Kobilzhon Hodzhievich Zoidov, and Zafar Kobiilzhonovich Zoidov. "METHODICAL APPROACHES TO THE FORMATION OF ACCOUNTING AND ANALYTICAL PROVIDING OF ECONOMIC SAFETY OF BUSINESS ENTITIES." TEST ENGINEERING AND MANAGEMENT 82, no. 1-2 (2020): 2219–25. http://dx.doi.org/10.33051/0193-4120-2020-82-1-2-2219-2225.

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Lately there are more and more investigations dedicated to economic safety of business entities, though methodical approaches connected with its accounting and analytical providing are not attended enough. Therefore, the goal was set – to deepen the knowledge about methodical approaches to the forming of accounting and analytical providing of economic security of business entities. To reach this goal the authors clarified the term “accounting and analytical providing of economic security of business entities”, revealed the basic elements, comprising it, functions and methodology of accounting

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Vasylishyn, Stanislav. "Improving the levers of digitalization risks management of economic security and formation of cybersecurity of the accounting system." Herald of Economics, no. 1(99) (February 1, 2021): 97. http://dx.doi.org/10.35774/visnyk2021.01.097.

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Introduction. The XXI century is the era of the information society, which has radically changed the conditions of living and development of the business entities. That is why a separate direction of the economic research is rapidly developing, related to the development of the measures to strengthen the economic security of the enterprise in the digitalized world.The purpose of the research is to assess the state and develop the ways to improve the management levers of digitalization risks of the economic security and the formation of the cyber security of the accounting system of the enterpr

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20

KOROLEV, IGOR D., VLADIMIR I. POPOV, and SERGEY A. KONOVALENKO. "ANALYTICAL TREATMENT TECHNIQUE DISTRIBUTED DURING INFORMATION SECURITY INCIDENTS IN TIME." H&ES Research 12, no. 5 (2020): 53–61. http://dx.doi.org/10.36724/2409-5419-2020-12-5-53-61.

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The process of analytical processing of information security incidents has several drawbacks described in this article. A structural model of the subsystem of analytical data processing of the monitoring system of a threat to the information security of the objects of critical information infrastructure is built and the process of its functioning is described. Based on probability theory, a process is described for predicting the occurrence of an information security incident in advance, due to both random and independent information security events, and a targeted attack on information resour

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21

LEVITSKA, Svitlana, and Olga OSADCHA. "Economic benefit assessment of assets for socially responsible business." Fìnansi Ukraïni 2020, no. 8 (2020): 57–71. http://dx.doi.org/10.33763/finukr2020.08.057.

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Modern market development concepts which determine the need for a comprehensive assessment of business performance through social security impact on the environmental safety programs implementation at the enterprise level (as well as at the regional and national levels) are generalized. Alternative forms of economic benefits from using production resources in the context of balanced business policy context are studied. The financial results determining practice, based on analytical accounting of economic benefit elements assessment by international entities, taking into account their impact on

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22

Kulyk, Yuliia, Liudmyla Doloka, Alla Tkachenko, and Olha Shilvinska. "Accounting and analytical and financial security of the management of fixed assets with the purpose of their efficient use." Economy and Entrepreneurship, no. 52 (June 4, 2024): 149–59. https://doi.org/10.33111/ee.2024.52.kulyky_dolokal_trachenkoa_shilvinskao.

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The article summarizes theoretical and methodological approaches to determining the role of accounting and formulates conceptual approaches to the construction of accounting-analytical and financial support, which ensures the formation of information for managing financial resources for the reproduction of fixed assets. Based on the analysis of scientific literature, different approaches of accounting scientists regarding the definition of the term "accounting and analytical support" were structured, and the place and role of accounting and analysis functions in the management of the company's

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Manachynska, Yulia, Marharyta Luchyk, and Svitlana Luchyk. "Financial modelling of cash flow management for agribusiness security: Accounting and analytical aspect." Scientific Horizons 27, no. 4 (2024): 154–65. http://dx.doi.org/10.48077/scihor4.2024.154.

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The study related to cash flows of agricultural enterprises is relevant, since the agricultural sector is one of the key sectors of the national economy, and food security of Ukraine is becoming a strategic priority in the context of post-war reconstruction and requires effective management approaches to increase investment attractiveness and sustainable development in the field of agricultural activities. The purpose of this study was to analyse, develop, and improve the existing priority approaches to cash flow management for the financial security of agribusiness, considering the accounting

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Vasylishyn, Stanislav, Oleksandr Ulyanchenko, Tetiana Bochulia, Yuliia Herasymenko, and Oleksandr Gorokh. "Improvement of analytical support of economic security management of the agricultural enterprises." Agricultural and Resource Economics: International Scientific E-Journal 7, no. 3 (2021): 123–41. http://dx.doi.org/10.51599/are.2021.07.03.08.

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Purpose. Under the conditions of strengthening of the destructive effects of the global economic crisis and the growing number of risks of agribusiness, there is a problem in finding the ways to improve accounting and analytical support as the only reliable source of the relevant and accurate information needed for economic security management. The purpose of the article is to substantiate the directions to improve the analytical basis as a component of accounting and analytical support of economic security management of the agricultural enterprises. Methodology / approach. The methodolo

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Leshchuk, H., I. Yakushyk, I. Hanzhurenko, O. Halachenko, and O. Bovkun. "Economic security of the enterprise in the condition of the covid-19 pandemic: accounting and analytical aspect in management at the regional level." Economies' Horizons, no. 2(17) (June 11, 2021): 18–28. http://dx.doi.org/10.31499/2616-5236.2(17).2021.243894.

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The purpose of the article is to improve the methodological provisions for the development and formation of the concept of economic security, which is an integral part of the overall strategic concept of any enterprise. Modern challenges related to the COVID-19 pandemic, which have negatively affected the efficiency of economic entities, cause domestic enterprises to think about the formation and maintenance of economic security of the enterprise at the regional level, which is an integral part of the overall strategic concept. which company. Methodology. The methodological basis of the

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Roshchektaev, S. A., and U. Yu Roshchektaeva. "The role of accounting and analytical support in the functioning of the system of economic security of economic entities." Scientific bulletin of the Southern Institute of Management, no. 3 (October 13, 2019): 78–82. http://dx.doi.org/10.31775/2305-3100-2019-3-78-82.

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This article is devoted to the organization of accounting and analytical support as one of the components of the system of economic security of economic entities of the Russian Federation. The main directions of accounting and analytical support, its content and role in the preparation of information used for management decisions aimed at maintaining the stable functioning of economic entities of the country are considered.

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KRUZHKOV, E. M. "DEVELOPMENT OF THE METHODOLOGY OF ACCOUNTING POLICY TO ENSURE THE ORGANIZATION ECONOMIC SECURITY." Scientific Journal of the Academy 15, no. 3 (2024): 27–34. https://doi.org/10.36683/nz51.27-34.

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Formation of an organization's accounting policy is an important element of effective functioning in economic environment. It is a reflection of aggregate rules of accounting and analytical support for the company's activities with reference to the current legislation of Russia. The adoption of accounting policy of the organization is stipulated by the necessity to ensure economic security of the company, its confidentiality and the rules for presenting information to external and internal users. Formation of accounting policy is necessary for making effective management decisions, since a wel

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Стечишин, Юрій. "THE ESSENCE AND COMPONENTS OF INFORMATION AND ANALYTICAL SUPPORT OF THE SYSTEM OF ECONOMIC SECURITY OF BANKING INSTITUTIONS." "Scientific notes of the University"KROK", no. 1(77) (March 30, 2025): 379–87. https://doi.org/10.31732/2663-2209-2025-77-379-387.

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The article studies the conceptual and methodological foundations, essence and components of information and analytical support of the system of economic security of banking institutions. The relevance of the topic of the study is due to the fact that under modern conditions, information and analytical support of business entities becomes the basis for ensuring their effective management and provides significant advantages and opportunities for advanced competitive development. That is why the study of the problems of development and implementation of information and analytical support of mana

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Illiashenko, K. "ACCOUNTING AND ANALYTICAL SYSTEM OF THE ENTERPRISE IN THE ASPECT OF INFORMATION SECURITY." Scientific papers OF DMYTRO MOTORNYI TAVRIA STATE AGROTECHNOLOGICAL UNIVERSITY (ECONOMIC SCIENCES) 42 (2020): 226–31. http://dx.doi.org/10.31388/2519-884x-2020-42-226-231.

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Tytenko, Larysa. "ECONOMIC SECURITY AS AN ELEMENT OF STRATEGIC MANAGEMENT SYSTEM: ACCOUNTING AND ANALYTICAL ASPECT." Baltic Journal of Economic Studies 4, no. 3 (2018): 309–18. http://dx.doi.org/10.30525/2256-0742/2018-4-3-309-318.

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A.J., Kevorkova. "Tools to Identify Data Distortion in Information-Analytical Systems of Economic Subjects." KnE Social Sciences 3, no. 2 (2018): 561. http://dx.doi.org/10.18502/kss.v3i2.1590.

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Today managers and end beneficiaries of economic actors invent new ways of distorting the information provided in the accounting and financial reporting, which jeopardizes the safety of assets and investments. Because motivation determines the distortion methods targeting fraudulent action, the objective of any regulatory bodies becomes a proper, rational and efficient use of appropriate tools and methodologies of detection of distortion in accounting and financial reporting. The author attempts to systematize and generalize the existing instruments, identifying their strengths and weaknesses

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SEMANIUK, Vita, and Svitlana ZHUKEVYCH. "MANAGEMENT ACCOUNTING AS AN INFORMATION COMPONENT OF THE DIAGNOSTICS OF THE FINANCIAL SECURITY OF ENTERPRISES." WORLD OF FINANCE, no. 1(74) (2023): 133–44. http://dx.doi.org/10.35774/sf2023.01.133.

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Introduction. New business conditions, characteristic of fundamental changes in the industrial paradigm, the introduction of the digital economy in the socio-economic processes of the "knowledge" information society, the establishment of a new model of world perception and post-war recovery in the conditions of BANI World require a radical change of priorities in the management of financial and economic activities of enterprises in the plane ensuring their safety. The requirements of timeliness and flexibility of management in practical "digital" activities require timeliness of decision-makin

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Davydova, Elena Yuryevna, Evgeny Sergeevich Zolotarev, Timofey Yuryevich Luschik, and Sergey Valeryevich Styagov. "FINANCIAL RESULTS OF THE ORGANIZATION: ENSURING ECONOMIC SECURITY WITH THE USE OF ACCOUNTING AND ANALYTICAL SUPPORT." Scientific Review: Theory and Practice 14, no. 7 (2024): 1276–85. http://dx.doi.org/10.35679/2226-0226-2024-14-7-1276-1285.

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When forming the financial results of organizations, an important aspect is to maintain economic security at a sufficiently high level. In order to achieve this, it is necessary to conduct permanent analysis and forecasting of various types of threats, both external and internal, as well as various risks. It should be added that the provision of accounting and analytical support comes to the fore, since it allows you to increase control and show the actual level of achievement of planned results. If the desired result is obtained, the company notes an increase in profits. The resulting profit,

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Semikolenova, M. N., L. A. Semina, and S. N. Zemlyakova. "RISK MANAGEMENT IN AGRICULTURE: ACCOUNTING AND ANALYTICAL ASPECT." Economics Profession Business, no. 2 (June 17, 2022): 107–13. http://dx.doi.org/10.14258/epb202228.

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Enterprise risk management enables agricultural organizations to anticipate risks that could affect productivity and performance and take the necessary steps to minimize adverse factors and maximize competitive opportunities. Obtaining reliable risk information enables in resource-constrained settings to assess overall resource needs, prioritize resource use, and improve resource allocation. In addition, the viability of an organization in the medium and long term depends on its ability to anticipate and respond to changes, not only for stable functioning, but also for progressive development.

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Nagolyuk, Olena, Larysa Vasyurenko, and Andrii Shchebel. "SOME ASPECTS OF ACCOUNTING SECURITY OF THE SUBSTANCE OF FINANCIAL RESULTS." РОЗВИТОК МІСТА, no. 2 (06) (April 30, 2025): 84–89. https://doi.org/10.32782/city-development.2025.2-11.

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In the conditions that have developed for the effective management of organizations, as well as for a deep analysis of the economic situation in the industry complex, the need to improve the quality, reliability and analytical value of information generated and provided by the accounting system is becoming increasingly relevant. This especially applies to one of the key evaluation indicators of the commercial activity of the enterprise – the financial result, which reflects the final efficiency of the activity and is an important basis for making management, investment and credit decisions. At

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Gontar, Anastasia, Vladimir Plotnikov, Nadezda Chernovanova, and Elena Yagupova. "The use of accounting information for assessing the economic security of commercial banks." E3S Web of Conferences 91 (2019): 08065. http://dx.doi.org/10.1051/e3sconf/20199108065.

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The authors studied the use of accounting information for assessing the level of economic security of commercial banks. The article substantiates the choice of financial indicators of credit institutions as input parameters of the neural network. The analytical platform Deductor Studio Academic was chosen as the instrumental environment for assessing the level of economic security of banks. With its help, cluster analysis was performed. The division of the initial set of credit institutions into subsets (economic security classes) used the k-means method with splitting into three clusters: clu

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Elessa, Mohammad Salim. "The Impact of E-Accounting on Information Security: Evidence from Amman Stock Exchange." International Journal of Professional Business Review 8, no. 9 (2023): e03505. http://dx.doi.org/10.26668/businessreview/2023.v8i9.3505.

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Purpose: The study aims to knowing the impact of applying electronic accounting (E-Accounting) as a modern field on the information security between its protection or violation. Theoretical framework: The main challenge facing the use of electronic accounting is the security of information in shade of switching databases in electronic form more than on paper. Design/Methodology/Approach: In order to achieve study purpose, a questionnaire was designed and distributed to a random sample representing corporations listed in Amman Stock Exchange (ASE). The study used descriptive and analytical stat

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Sikach, Nazar S. "The nature and structure of accounting and analytical framework for the business management system." Regional Economy, no. 2(112) (2024): 155–65. http://dx.doi.org/10.36818/1562-0905-2024-2-16.

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In the current economic environment, the efficiency of the functioning and development of Ukrainian enterprises largely depends on the availability of an effective and coordinated information support system. Information is a crucial driver of business development as it defines its long-term goals and objectives and assesses the existing business environment, risks, and security level. The article aims to study the nature, structure, and features of the accounting and analytical framework for the business management system. The article examines the main directions of accounting and analytical a

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Макарова, Н. Н., Г. В. Тимофеева, И. А. Чусов, and С. Г. Ванькова. "INFORMATION SUPPORT OF ECONOMIC SECURITY OF THE ECONOMIC SUBJECT: A NEW LOOK." Audit and Financial Analysis, no. 1 (March 30, 2021): 187–92. http://dx.doi.org/10.38097/afa.2021.64.31.015.

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С позиции новой системной теории информационное обеспечение экономической безопасности хозяйствующего субъекта как компонента экосистемы представлено учетно-аналитического системой. В ходе функционирования она группируется в тетраду, являющуюся минимальным системным комплексом, представленным четырьмя системами разных типов: объекта, среды, процессы и проекта. В статье раскрываются временные и пространственные границы подсистем учетно-аналитической системы обеспечения экономической безопасности. From the point of view of the new system theory, information support of the economic security of an

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Rohman, Fakhtur, Aspiati A. Samiun Samiun, Fauzi, and Nunung Nurlaela. "Accounting Management in Facing the Challenges of the Digital Economy." Maneggio 1, no. 6 (2024): 100–108. https://doi.org/10.62872/7cq81z69.

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The development of the digital economy has created a complex business ecosystem, demanding a rapid response from various parties, including accounting management. In this era, digital transformation is not just about adopting new technologies, but also a paradigm shift in financial information management. Technologies such as cloud accounting, big data analytics, and artificial intelligence are becoming an urgent need to ensure companies remain competitive. However, the implementation of these technologies faces challenges such as data security, workforce readiness, and high investment costs.

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Hashim, Hasan Talib, Khalid Hasan Al Jasimee, and Sama Basim Mohammed. "Evaluation of Organizational Performance based on Accounting Information Security." International Academic Journal of Economics 9, no. 2 (2022): 28–38. http://dx.doi.org/10.9756/iaje/v9i2/iaje0906.

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A study was conducted to examine the impact of the security of accounting information systems on the quality and management of information to evaluate organizational performance. Companies listed on the Iraq Stock Exchange were asked to complete a questionnaire. Sampling was the primary method of random sampling. A total of 336 survey questionnaires were distributed, but 316 correct answers were used in the review process, resulting in a 0.94 percent response rate. To verify the hypotheses, a general deductive and analytical description was derived using SPSS version 26. According to our empir

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PYLYPENKO, О. "Consolidating Management Accounting and Economic Security System in a Business Enterprise: A Conceptual Framework." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 22, 2021): 45–50. http://dx.doi.org/10.31767/nasoa.3-4-2021.05.

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The effectiveness of business management in precarious economic conditions can decrease due to the lack of a well-established economic security system and relevant accounting information that is also an object of special protection. Accounting and security functions in a business enterprise have organic links that need to be shown in organizational measures aimed at elaborating the accounting support for the economic security system in way to achieve its integrity and efficiency.  The article presents the author’s framework for integrating the components of management accounting and econ

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Zamlynskyi, Viktor, Olena Voloshyna, and Sergii Stepanenko. "Accounting policy and economic security in the enterprise management system." Ukrainian Journal of Applied Economics and Technology 9, no. 1 (2024): 56–61. http://dx.doi.org/10.36887/2415-8453-2024-1-9.

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The article aims to determine the role of accounting policy in the effective management of economic activity in the modern dangerous conditions of the life of the enterprise. The accounting system must be formed on a balanced and modernized accounting policy, The scientific value of the obtained research consists in the addition of methodological principles, a renewed set of rules and procedures that take into account the risks of the war and post-war state, regulate the modern order of observation, fixation of processing and generalization of the movement of fixed and circulating assets, prod

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Shvets, V. E., and K. S. Demkiv. "ACCOUNTING AND ANALYTICAL SUPPORT OF ENTERPRICE SECURITY ON ANTIQUES MARKET (EXPERIENCE OF EXPERT SURVEY)." Financial and credit activity: problems of theory and practice 2, no. 19 (2015): 107. http://dx.doi.org/10.18371/fcaptp.v2i19.56916.

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Iershova, N. Yu, M. O. Tkachenko, V. O. Garkusha, O. Yu Miroshnyk, and L. M. Novak-Kalyayeva. "ECONOMIC SECURITY OF THE ENTERPRISE: SCIENTIFIC AND PRACTICAL ASPECTS OF ACCOUNTING AND ANALYTICAL SUPPORT." Financial and credit activity: problems of theory and practice 2, no. 29 (2019): 142–49. http://dx.doi.org/10.18371/fcaptp.v2i29.172365.

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Kraievskyi, V., L. Tytenko, T. Paianok, S. Bohdan, and V. Hmyrya. "ACCOUNTING AND ANALYTICAL SUPPORT FOR ASSESSING THE LEVEL OF ECONOMIC SECURITY OF THE ENTERPRISE." Financial and credit activity: problems of theory and practice 4, no. 35 (2020): 87–98. http://dx.doi.org/10.18371/fcaptp.v4i35.221801.

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Shvets, V. "Accounting and analytical problems of cultural heritage security in polish-ukrainian cross-border cooperation." Economics, Entrepreneurship, Management 7, no. 1 (2020): 35–47. http://dx.doi.org/10.23939/eem2020.01.035.

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Іgnatenko, Nikolay, and Olga Sarapina. "The effect of automation of accounting and financial statements on enterprises safety." University Economic Bulletin, no. 38 (July 3, 2018): 47–53. http://dx.doi.org/10.31470/2306-546x-2018-38-47-53.

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The subject of the research is theoretical, methodological and practical aspects of accounting automation and financial reporting on enterprise security. The purpose of the work is to identify problems and establish trends in the implementation of accounting and financial reporting on the basis of automation and substantiation of the problem of computerization of accounting processes, information security of enterprises and management of the future. Methodological basis of the article became general scientific methods of cognition, generalization, method of comparative analysis and other metho

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Katkov, Yu N., N. A. Starostina, A. A. Romanova, М. К. Dzhikуa, and I. O. Aidlin. "Information and analytical support for the formation of the city farm business plan." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 11, 2023): 733–45. http://dx.doi.org/10.33920/sel-11-2312-02.

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The article provides a theoretical substantiation of information and analytical support for the formation of a business plan for a city farm, in order to implement food security in terms of providing the population with organic and environmentally friendly agricultural products. Development of the functioning of the accounting and analytical system of city farms, as well as the development of the agro-industrial complex in the form of city farms in urban conditions. In modern conditions, our country needs import substitution, including in agricultural products. To solve this problem, the artic

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Khoruzhy, Lyudmila I. "Development of an accounting and analytical system to ensure the efficient use of state support funds as part of the economic security of agricultural enterprises." Izvestiâ Timirâzevskoj selʹskohozâjstvennoj akademii, no. 2 (2025): 197–211. https://doi.org/10.26897/0021-342x-2025-2-197-211.

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The steady increase in state support for agriculture in Russia requires maximum efficiency in its use. In 2024, the volume doubled compared to 2018, reaching 558 billion rubles. The analysis indicator system outlined in the article reveals the effect of the state support amounts allocated to the agroindustrial sector during the monitoring process. The optimal subsidy amounts for achieving maximum efficiency by agricultural producers are determined based on factual material. The analysis revealed the multidirectional influence of the amount of state aid on the economic activity of enterprises,

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